Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions

References

• Abror, A., Patrisia, D., Syahrizal, S., Sarianti, R., & Dastgir, S. (2020). Self-efficacy, employee engagement, remuneration and employee loyalty in higher education: The role of satisfaction and Ocb. International Journal of Advanced Science and Technology, 29(3), 16.
   Google Scholar
• Akram, A., Kamran, M., Iqbal, M. S., Habibah, U., Atif Ishaq, M., & Wanasika, I. (2018). The impact of supervisory justice and perceived supervisor support on organizational citizenship behavior and commitment to supervisor: The mediating role of trust. Cogent Business & Management, 5(1), 1–15. https://doi.org/https://doi.org/10.1080/23311975.2018.1493902
   Google Scholar
• Ang, S., Dyne, L. V., & Begley, T. M. (2003). The employment relationships of foreign workers versus local employees: A field study of organizational justice, job satisfaction, performance, and OCB. Journal of Organizational Behavior, 24(5), 561–583. https://doi.org/https://doi.org/10.1002/job.202
   Google Scholar
• Anthony, R. N., & Govindarajan, V. (2007). Management control systems. McGraw-Hill; /z-wcorg.
   Google Scholar
• Aranya, N. (1990). Budget instrumentality, participative _ organizasion effectivness. Journal of Management Accounting Research, 2.
   Google Scholar
• Aryee, S., Walumbwa, F. O., Mondejar, R., & Chu, C. W. L. (2015). Accounting for the influence of overall justice on job performance: Integrating self-determination and social exchange theories: Overall justice and job performance. Journal of Management Studies, 52(2), 231–252. https://doi.org/https://doi.org/10.1111/joms.12067
   Google Scholar
• Azila-Gbettor, E. M., Atatsi, E. A., Mensah, C., & Abiemo, M. K. (2020). Self-Esteem, organizational citizenship behavior and commitment among university students. Journal of Applied Research in Higher Education, Ahead-of-print(ahead-of-print), 12(5), 975–991. https://doi.org/https://doi.org/10.1108/JARHE-04-2019-0095
   Google Scholar
• Bies, R. J. (1989). Organizational citizenship behavior: The good soldier syndrome. The Academy of Management Review, 14(2), 294. https://doi.org/https://doi.org/10.2307/258426
   Google Scholar
• Biro Pusat Statistik. (2019). Luas Daerah dan Jumlah Pulau Menurut Provinsi. https://www.bps.go.id/indikator/indikator/view_data_pub/0000/api_pub/UFpWMmJZOVZlZTJnc1pXaHhDV1hPQT09/da_01/1
   Google Scholar
• Blau, P. M. (1964). Exchange and power in social life. Wiley.
   Google Scholar
• Bolino, M. C. (1999). Citizenship and impression management: Good soldiers or good actors? The Academy of Management Review, 24(1), 82. https://doi.org/https://doi.org/10.5465/amr.1999.1580442
   Google Scholar
• Cardona, P., Lawrence, B. S., & Bentler, P. M. (2004). The influence of social and work exchange relationships on organizational citizenship behavior. Group & Organization Management, 29(2), 219–247. https://doi.org/https://doi.org/10.1177/1059601103257401
   Google Scholar
• Chenhall, R. H. (1986). Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review, 61(2), 263–272.
   Google Scholar
• Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11, 225. https://doi.org/https://doi.org/10.2307/2490043
   Google Scholar
• Chong, V. K., Eggleton, I. R. C., & Leong, M. K. C. (2006). The multiple roles of participative budgeting on job performance. Advances in Accounting, 22, 67–95. https://doi.org/https://doi.org/10.1016/S0882-6110(06)22004-2
   Google Scholar
• Chong, V. K., & Johnson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3–19. https://doi.org/https://doi.org/10.1080/00014788.2007.9730055
   Google Scholar
• Covaleski, M. A. (2003). Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 48.
   Google Scholar
• Deci, E. L., & Ryan, R. M. (2008). Self-determination theory: A macrotheory of human motivation, development, and health. Canadian Psychology/Psychologie Canadienne, 49(3), 182–185. https://doi.org/https://doi.org/10.1037/a0012801
   Google Scholar
• Dong, L. N. T., & Phuong, N. N. D. (2018). Organizational justice, job satisfaction and organizational citizenship behavior in higher education institutions: A research proposition in Vietnam. The Journal of Asian Finance, Economics and Business, 5(3), 113–119. https://doi.org/https://doi.org/10.13106/jafeb.2018.vol5.no3.113
   Google Scholar
• Farahmita, A. (2016). Job satisfaction, cost management knowledge, budgetary participation, and their impact on performance. International Research Journal of Business Studies, 9(1), 15–29. https://doi.org/https://doi.org/10.21632/irjbs.9.1.15-29
   Google Scholar
• Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review, 66(1), 80–99.
   Google Scholar
• Hair, J. F., Jr., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Pearson Prentice Hall.
   Google Scholar
• Hameed Al-ali, A., Khalid Qalaja, L., Abu-Rumman, A., & Ratajczak-Mrozek, M. (2019). Justice in organizations and its impact on organizational citizenship behaviors: A multidimensional approach. Cogent Business & Management, 6(1), 1–18. https://doi.org/https://doi.org/10.1080/23311975.2019.1698792
   Google Scholar
• Heriyadi, H., Tjahjono, H. K., & Rahayu, M. K. P. (2020). Improving organizational citizenship behavior through job satisfaction, leader-member exchange, and work-life balance. Binus Business Review, 11(2), 97–104. https://doi.org/https://doi.org/10.21512/bbr.v11i2.6193
   Google Scholar
• Hicks, R., & Tingley, D. (2011). Causal mediation analysis. The Stata Journal, 11(4), 605–619. https://doi.org/https://doi.org/10.1177/1536867X1201100407
   Google Scholar
• Homans, G. C. (1961). Social BEHAVIOR. Harcourt Brace.
   Google Scholar
• Hull, C. L. (1943). Principles of behavior. Appleton-Century-Crofts.
   Google Scholar
• Indarti, S., Solimun, F. A. A. R., Hakim, W., & Hakim, W. (2017). The effect of Ocb in relationship between personality, organizational commitment and job satisfaction on performance. Journal of Management Development, 36(10), 1283–1293. https://doi.org/https://doi.org/10.1108/JMD-11-2016-0250
   Google Scholar
• Iriyadi, & Gurd, B. I. (1998). Cultural effects of budgetary participation: Indonesian evidence. Asian Review of Accounting, 6(2), 71–100. https://doi.org/https://doi.org/10.1108/eb060698
   Google Scholar
• Jensen, C., & Meckling, H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
   Google Scholar
• Junru, X., & Huang, Y.-J. (2019). The influence of teachers’ perceived organizational justice on organizational citizenship behavior in Chinese Private Universities: Mediate role of job satisfaction. International Journal of Organizational Innovation, 12(1), 295–303.
   Google Scholar
• Katz, D. (1964). The motivational basis of organizational behavior. Behavioral Science, 9(2), 131–146. https://doi.org/https://doi.org/10.1002/bs.3830090206
   Google Scholar
• Kementerian Pendidikan dan Kebudayaan. (2013). Proyeksi Siswa Tingkat Nasional Tahun 2012/2013-2020/2021. Pusat data dan Statistik Pendidikan. http://publikasi.data.kemdikbud.go.id/uploadDir/isi_DDB5BA09-C2E4-4C86-A67E-A7C29105BD9B_.pdf
   Google Scholar
• Kementerian Riset, T., & dan Pendidikan, T. (2019). Statistik Pendidikan Tinggi Indonesia 2019. Pusat Data dan Informasi Ilmu Pengetahuan, Teknologi, dan Pendidikan Tinggi. https://pddikti.kemdikbud.go.id/asset/data/publikasi/Statistik%20Pendidikan%20Tinggi%20Indonesia%202019.pdf
   Google Scholar
• Kenis, I. (1979). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review, LIV, (4), 707–721.
   Google Scholar
• Koys, D. J. (2001). The effects of employee satisfaction, organizational citizenship behavior, and turnover on organizational effectiveness: A unit-level, longitudinal study. Personnel Psychology, 54(1), 101–114. https://doi.org/https://doi.org/10.1111/j.1744-6570.2001.tb00087.x
   Google Scholar
• Lambert, E. G., & Hogan, N. L. (2013). The association of distributive and procedural justice with organizational citizenship behavior. The Prison Journal, 93(3), 313–334. https://doi.org/https://doi.org/10.1177/0032885513490491
   Google Scholar
• Lau, C. M., & Chong, J. (2002). The effects of budget emphasis, participation and organizational commitment on job satisfaction: Evidence from the financial services sector. In Advances in accounting behavioral research (Vol. 5, pp. 183–211). Emerald (MCB UP). https://doi.org/https://doi.org/10.1016/S1474-7979(02)05042-1
   Google Scholar
• LeBlanc, C. J. (2014). Characteristics shaping college student organizational citizenship behavior. American Journal of Business Education, 7(2), 99–108.
   Google Scholar
• Maneesriwongul, W., & Dixon, J. K. (2004). Instrument translation process: A methods review. Journal of Advanced Nursing, 48(2), 175–186. https://doi.org/https://doi.org/10.1111/j.1365-2648.2004.03185.x
   Google Scholar
• Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 274–284. https://www.jstor.org/stable/244709
   Google Scholar
• Munawir, M., Raharjo, K., Djalil, M. A., Syahputra, H., Muslim, B., & Adam, M. (2019). Dimensions of identity strength and Organizational Citizenship Behavior (ocb) in establishing good university governance and performance of religious ideology-based higher educations. Journal of Applied Research in Higher Education, 11(2), 250–272. https://doi.org/https://doi.org/10.1108/JARHE-07-2018-0115
   Google Scholar
• Nunally, J. C. (1967). Psychometric Theory. McGraw–Hill.
   Google Scholar
• Nurjanah, S., Pebianti, V., Handaru, A. W., & Foroudi, P. (2020). The influence of transformational leadership, job satisfaction, and organizational commitments on organizational citizenship behavior (ocb) in the inspectorate general of the ministry of education and culture. Cogent Business & Management, 7(1), 1–12. https://doi.org/https://doi.org/10.1080/23311975.2020.1793521
   Google Scholar
• Organ, D. W. (1977). A reappraisal and reinterpretation of the satisfaction-causes-performance hypothesis. The Academy of Management Review, 2(1), 46. https://doi.org/https://doi.org/10.5465/amr.1977.4409162
   Google Scholar
• Organ, D. W. (1988). Organizational citizenship behavior: The good soldier syndrome. Lexington Books.
   Google Scholar
• Organ, D. W., & Ryan, K. (1995). A meta-analytic review of attitudinal and dispositional predictors of organizational citizenship behavior. Personnel Psychology, 48(4), 28. https://doi.org/https://doi.org/10.1111/j.1744-6570.1995.tb01781.x
   Google Scholar
• Podsakoff, N. P., Whiting, S. W., Podsakoff, P. M., & Blume, B. D. (2009). Individual- and organizational-level consequences of organizational citizenship behaviors: A meta-analysis. Journal of Applied Psychology, 94(1), 122–141. https://doi.org/https://doi.org/10.1037/a0013079
   Google Scholar
• Podsakoff, P. M., MacKenzie, S. B., Paine, J. B., & Bachrach, D. G. (2000). Organizational citizenship behaviors: A critical review of the theoretical and empirical literature and suggestions for future research. Journal of Management, 26(3), 51. https://doi.org/https://doi.org/10.1177/014920630002600307
   Google Scholar
• Pratolo, S., Sofyani, H., Anwar, M., & Ntim, C. G. (2020). Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality. Cogent Business & Management, 7(1), 1786315. https://doi.org/https://doi.org/10.1080/23311975.2020.1786315
   Google Scholar
• Redmond, M. V. (2015). Social exchange theory. In English technical reports and white papers (Vol. 5). http://lib.dr.iastate.edu/engl_reports/5
   Google Scholar
• Ryan, R. M., & Deci, E. L. (2000). Intrinsic and extrinsic motivations: Classic definitions and new directions. Contemporary Educational Psychology, 25(1), 54–67. https://doi.org/https://doi.org/10.1006/ceps.1999.1020
   Google Scholar
• Schiff, M., & Lewin, A. Y. (1970). The impact of people on budgets. The Accounting Review, 45(2), 259–268.
   Google Scholar
• Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76. https://doi.org/https://doi.org/10.1016/S0361-3682(97)00014-7
   Google Scholar
• Sim, S., & Utami, W. (2018). Impact of budget participation on job satisfaction and employee performance with job relevant information (jri) as an intervening variable. Jurnal Profita, 11(1), 081. https://doi.org/https://doi.org/10.22441/profita.v11.01.006
   Google Scholar
• Smith, C. A., Organ, D. W., & Near, J. P. (1983). Organizational citizenship behavior: Its nature and antecedents. Journal of Applied Psychology, 68(4), 653–663. https://doi.org/https://doi.org/10.1037/0021-9010.68.4.653
   Google Scholar
• Somech, A., & Drach-Zahavy, A. (2000). Understanding extra-role behavior in schools: The relationships between job satisfaction, sense of efficacy, and teachers’ extra-role behavior. In Teaching and Teacher Education (pp. 11).
   Google Scholar
• Spector, P. E. (1985). Measurement of human service staff satisfaction: Development of the job satisfaction survey. American Journal of Community Psychology, 13(6), 693–713. https://doi.org/https://doi.org/10.1007/BF00929796
   Google Scholar
• Van Dick, R., Van Knippenberg, D., Kerschreiter, R., Hertel, G., & Wieseke, J. (2008). Interactive effects of work group and organizational identification on job satisfaction and extra-role behavior. Journal of Vocational Behavior, 72(3), 388–399. https://doi.org/https://doi.org/10.1016/j.jvb.2007.11.009
   Google Scholar
• Vroom, V. H. (1964). Work and motivation. Wiley. https://books.google.co.id/books?id=kexEAAAAIAAJ
   Google Scholar
• Williams, L. J., & Anderson, S. E. (1991). Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors. Journal of Management, 17(3), 601–617. https://doi.org/https://doi.org/10.1177/014920639101700305
   Google Scholar
• Wong, Y.-T., Ngo, H.-Y., & Wong, C.-S. (2006). Perceived organizational justice, trust, and OCB: A study of Chinese workers in joint ventures and state-owned enterprises. Journal of World Business, 41(4), 344–355. https://doi.org/https://doi.org/10.1016/j.jwb.2006.08.003
   Google Scholar
• Zenker, S., & Rütter, N. (2014). Is satisfaction the key? The role of citizen satisfaction, place attachment and place brand attitude on positive citizenship behavior. Cities, 38, 11–17. https://doi.org/https://doi.org/10.1016/j.cities.2013.12.009
   Google Scholar
• Zonatto, V. C., Da, S., Nascimento, J. C., Lunardi, M. A., & Degenhart, L. (2020). Effects of budgetary participation on managerial attitudes, satisfaction, and managerial performance. Revista De Administração Contemporânea, 24(6), 532–549. https://doi.org/https://doi.org/10.1590/1982-7849rac2020200047
   Google Scholar